The alternate decision of Commissioner Michael R. Peevey in this matter was served on the parties in accordance with Public Utilities Code Section 311 and Rule 14.3 of the Commission's Rules of Practice and Procedure. Comments were filed on December 10, 2007, and reply comments were filed on December 17, 2007 by PG&E and the Joint Petitioners. We have reviewed the comments and reply comments and conclude that no substantive change to the Alternate Decision is necessary.